CLAREMONT LINCOLN UNIVERSITY: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- CLAREMONT LINCOLN UNIVERSITY (EIN 45-1171945)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-02-13
- IRS object ID
- 201500449349302690
- Schema version
- 2013v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-02-13T19:17:01-06:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 954749365 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STANISLAWSKI & HARRISON CPAS | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 301 N LAKE AVE SUITE 900 | AddressLine1 |
| City | PASADENA | City |
| State | CA | State |
| ZIP Code | 91101 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 451171945 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLAREMONT LINCOLN UNIVERSITY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CLAR | BusinessNameControlTxt |
| Phone | 6264846064 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 250 WEST FIRST STREET NO 330 | AddressLine1 |
| City | CLAREMONT | City |
| State | CA | State |
| ZIP Code | 91711 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LINDA RABITOY | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 6264846064 | PhoneNum |
| Signature | 2015-02-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BARED DILACAR | PreparerPersonNm |
| PTIN | P00157338 | PTIN |
| Phone | 6267933600 | PhoneNum |
| Preparation | 2015-02-13 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | LINDA RABITOY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 250 WEST FIRST STREET NO 330 | AddressLine1 |
| City | CLAREMONT | City |
| State | CA | State |
| ZIP Code | 91711 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,149,162 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CLAREMONTLINCOLN.ORG/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2010 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | CLAREMONT LINCOLN IS A GRADUATE UNIVERSITY THAT PROVIDES INNOVATIVE EDUCATIONAL OFFERINGS WITH A GLOBAL IMPERATIVE. STUDENTS WILL DEVELOP CAPACITIES FOR COMPASSIONATE LEADERSHIP ACROSS SOCIAL SECTORS. IN AN INTERCONNECTED AGE, THESE INDIVIDUALS WILL ENGAGE IN DIALOGUE AND COLLABORATION ACROSS CULTURAL, IDEOLOGICAL, RELIGIOUS AND ECONOMIC PERSPECTIVES. WE ACHIEVE OUR MISSION WITH THREE AREAS OF ADVANCED INQUIRY AND PRACTICE: ETHICAL LEADERSHIP, INTERFAITH ACTION, AND SOCIAL IMPACT. OUR STUDENTS WILL INTEGRATE SELF-KNOWLEDGE WITH CRITICAL PERSPECTIVES AND CONTEMPORARY SKILL TO CREATE SUSTAINABLE SOCIAL CHANGE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 16 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,748,458 | PYContributionsGrantsAmt |
| CY Contributions Grants | $6,535,889 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,207,023 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,521,575 | CYProgramServiceRevenueAmt |
| PY Investment Income | $4,284 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $91,698 | CYOtherRevenueAmt |
| PY Total Revenue | $2,959,765 | PYTotalRevenueAmt |
| CY Total Revenue | $8,149,162 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $582,903 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $530,377 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,496,546 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $667,544 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $133,370 | PYOtherExpensesAmt |
| CY Other Expenses | $2,518,894 | CYOtherExpensesAmt |
| PY Total Expenses | $716,273 | PYTotalExpensesAmt |
| CY Total Expenses | $6,545,817 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,243,492 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,603,345 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,276,200 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,535,047 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $32,708 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $707,024 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,243,492 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,828,023 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SEE SCHEDULE O FOR THE MISSION STATEMENT. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | Yes (1) | SignificantChangeInd |
| Expense | $2,993,434 | ExpenseAmt |
| Grant | $530,377 | GrantAmt |
| Revenue | $1,521,575 | RevenueAmt |
| Desc | IN THE YEAR JULY 1 2013 - JUNE 30 2014, CLU GRADUATED 5 STUDENTS. TOTAL ENROLLMENT DURING THE TAX YEAR BEING REPORTED WAS 110 AT ITS PEAK IN THE FALL 2013. | Desc |
| Total Program Service Expenses | $2,993,434 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 39 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LINDA RABITOY CONTROLLER | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6264846064 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 250 WEST FIRST STREET SUITE 330 | AddressLine1 |
| City | CLAREMONT | City |
| State | CA | State |
| ZIP Code | 91711 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JERRY CAMPBELL | ||||||
| PRESIDENT | 20.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| TAMAR FRANKIEL | ||||||
| DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| MEL GOTTLIEB | ||||||
| DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| MAHER HATHOUT | ||||||
| VICE-CHAIR | 2.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DAVID LINCOLN | ||||||
| CHAIR | 2.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KATHRYN JOAN LINCOLN | ||||||
| DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| NECVA OZGUR | ||||||
| DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| JIHAD TURK | ||||||
| ASSISTANT TREASURER | 2.50 | Yes (X) | $0 | $0 | $0 | |
| JACOB ZIGHELBOIM | ||||||
| SECRETARY | 2.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOAN BROWN CAMPBELL | ||||||
| DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| RYAN CRAIG | ||||||
| DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| FRANK ELLSWORTH | ||||||
| DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| LAURA OWENS | ||||||
| DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| ARTHUR L PETERSON | ||||||
| DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| HARVINDER SAHOTA | ||||||
| DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| CHARLES WAGNER | ||||||
| CFO | 40.00 | Yes (X) | $81,781 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $81,781 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| HEIDRICK & STRUGGLES | |||||
| 1133 PAYSHERE CIRCLE | CHICAGO | IL | 60674 | RECRUITMENT | $119,214 |
| ARANDA EILEEN INC | |||||
| 9004 EAST CEDAR WAXWING DRIVE | SUN LAKES | AZ | 85248 | OPERATIONS | $109,675 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $6,535,889 | AllOtherContributionsAmt |
| Noncash Contributions | $6,464,500 | NoncashContributionsAmt |
| Total Contributions | $6,535,889 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | STUDENT TUITION AND FE | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $1,521,575 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,521,575 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,521,575 | TotalProgramServiceRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $91,698 | TotalRevenueColumnAmt |
| Exclusion | $91,698 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $91,698 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,149,162 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,521,575 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $91,698 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $530,377 | TotalAmt |
| Program Services | $530,377 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $220,761 | TotalAmt |
| Management And General | $220,761 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,290,643 | TotalAmt |
| Program Services | $1,336,250 | ProgramServicesAmt |
| Management And General | $742,070 | ManagementAndGeneralAmt |
| Fundraising | $212,323 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $341,142 | TotalAmt |
| Program Services | $183,663 | ProgramServicesAmt |
| Management And General | $126,900 | ManagementAndGeneralAmt |
| Fundraising | $30,579 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $444,451 | TotalAmt |
| Program Services | $201,989 | ProgramServicesAmt |
| Management And General | $201,587 | ManagementAndGeneralAmt |
| Fundraising | $40,875 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $199,549 | TotalAmt |
| Program Services | $115,317 | ProgramServicesAmt |
| Management And General | $66,388 | ManagementAndGeneralAmt |
| Fundraising | $17,844 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $127,199 | TotalAmt |
| Program Services | $7,010 | ProgramServicesAmt |
| Management And General | $119,860 | ManagementAndGeneralAmt |
| Fundraising | $329 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $880,740 | TotalAmt |
| Program Services | $87,012 | ProgramServicesAmt |
| Management And General | $703,602 | ManagementAndGeneralAmt |
| Fundraising | $90,126 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $139,233 | TotalAmt |
| Program Services | $15,319 | ProgramServicesAmt |
| Management And General | $83,561 | ManagementAndGeneralAmt |
| Fundraising | $40,353 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113,405 | TotalAmt |
| Program Services | $26,950 | ProgramServicesAmt |
| Management And General | $69,810 | ManagementAndGeneralAmt |
| Fundraising | $16,645 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,886 | TotalAmt |
| Program Services | $61,451 | ProgramServicesAmt |
| Management And General | $10,708 | ManagementAndGeneralAmt |
| Fundraising | $4,727 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $151,447 | TotalAmt |
| Program Services | $50,432 | ProgramServicesAmt |
| Management And General | $50,583 | ManagementAndGeneralAmt |
| Fundraising | $50,432 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $184,295 | TotalAmt |
| Program Services | $62,592 | ProgramServicesAmt |
| Management And General | $93,711 | ManagementAndGeneralAmt |
| Fundraising | $27,992 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,599 | TotalAmt |
| Program Services | $16,071 | ProgramServicesAmt |
| Management And General | $34,435 | ManagementAndGeneralAmt |
| Fundraising | $3,093 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,862 | TotalAmt |
| Program Services | $23,597 | ProgramServicesAmt |
| Management And General | $23,597 | ManagementAndGeneralAmt |
| Fundraising | $23,668 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,987 | TotalAmt |
| Program Services | $24,160 | ProgramServicesAmt |
| Management And General | $28,594 | ManagementAndGeneralAmt |
| Fundraising | $24,233 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| SPECIAL EVENTS | $180,968 | $105,821 | $65,489 | $9,658 |
| RECRUITING | $133,408 | $8,409 | $120,481 | $4,518 |
| DUES AND SUBSCRIPTIONS | $71,548 | $46,149 | $21,538 | $3,861 |
| MOVING | $27,459 | $11,767 | $8,219 | $7,473 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $230,858 | TotalAmt |
| Program Services | $79,098 | ProgramServicesAmt |
| Management And General | $92,945 | ManagementAndGeneralAmt |
| Fundraising | $58,815 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,545,817 | TotalAmt |
| Program Services | $2,993,434 | ProgramServicesAmt |
| Management And General | $2,884,839 | ManagementAndGeneralAmt |
| Fundraising | $667,544 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,380,060 | BOYAmt |
| EOY | $4,064,442 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,000 | BOYAmt |
| EOY | $10,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $625,098 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,184 | BOYAmt |
| EOY | $58,436 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $473,029 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $70,860 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $217,858 | BOYAmt |
| EOY | $402,169 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,276,200 | BOYAmt |
| EOY | $4,535,047 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,708 | BOYAmt |
| EOY | $124,461 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $582,563 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,708 | BOYAmt |
| EOY | $707,024 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,917,124 | BOYAmt |
| EOY | $3,609,057 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $326,368 | BOYAmt |
| EOY | $218,966 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,243,492 | BOYAmt |
| EOY | $3,828,023 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,276,200 | BOYAmt |
| EOY | $4,535,047 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,603,345 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$18,814 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $1,748,458 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,535,889 | CurrentTaxYearAmt |
| Total | $8,284,347 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $1,748,458 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,535,889 | CurrentTaxYearAmt |
| Total | $8,284,347 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $7,364,720 | SubstantialContributorsTotAmt |
| Public Support Total170 | $919,627 | PublicSupportTotal170Amt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $91,698 | CurrentTaxYearAmt |
| Total | $91,698 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $8,376,045 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $2,728,598 | GrossReceiptsRltdActivitiesAmt |
| First5 Years170 | Yes (X) | First5Years170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $59,330 | OtherCostOrOtherBasisAmt |
| Book Value | $59,330 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $413,699 | OtherCostOrOtherBasisAmt |
| Depreciation | $70,860 | DepreciationAmt |
| Book Value | $342,839 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $402,169 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| BAYAN | $133,596 |
| CLAREMONT SCHOOL OF THEOLOGY | $448,967 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $582,563 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $8,849,608 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$18,814 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $1,249,637 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | -$530,377 | OtherRevenueAmt |
| Revenue Not Reported | $700,446 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,149,162 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $8,149,162 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $7,265,077 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $1,249,637 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $1,249,637 | ExpensesNotReportedAmt |
| Expenses Subtotal | $6,015,440 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $530,377 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $530,377 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $6,545,817 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | AS OF AUGUST 22, 2014, THE INTERNAL REVENUE SERVICE ("IRS") HAS DETERMINED THAT THE UNIVERSITY IS QUALIFIED AS A TAX EXEMPT ORGANIZATION UNDER INTERNAL REVENUE CODE ("IRC") SECTION 501(C)3 AND AS A PUBLIC CHARITY AS DEFINED IN IRC SECTION 170(B)(1)(A)(VI) AS OF DECEMBER 22, 2010. AS SUCH, CONTRIBUTIONS TO THE UNIVERSITY ARE DEDUCTIBLE UNDER IRC SECTION 170 AND THE UNIVERSITY IS QUALIFIED TO RECEIVE TAX DEDUCTIBLE BEQUESTS, DEVICES, TRANSFERS OR GIFTS UNDER IRC SECTIONS 2055, 2106 OR 2522. THE IRS DETERMINATION QUALIFIES THE UNIVERSITY FOR TAX EXEMPTION THROUGH SIMILAR PROVISIONS OF THE CALIFORNIA FRANCHISE TAX CODE. THE UNIVERSITY DOES NOT ENGAGE IN ANY UNRELATED TRADE OR BUSINESS. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN REPORTED IN THE UNIVERSITY'S FINANCIAL STATEMENTS. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REQUIRED. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | SCHOLARSHIPS -530,377. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS 530,377. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS | GrantTypeTxt |
| Recipient | 102 | RecipientCnt |
| Non Cash Assistance | $530,377 | NonCashAssistanceAmt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
| Non Cash Assistance | FINANCIAL AID | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | PRIOR TO JULY 1, 2014 FINANCIAL AID WAS ADMINISTERED THROUGH A SHARED SERVICE AGREEMENT WITH CLAREMONT SCHOOL OF THEOLOGY. SCHOLARSHIPS WERE GRANTED TO STUDENTS BASED ON FINANCIAL NEED OR MERIT. FINANCIAL NEED QUALIFICATIONS INCLUDED DEMONSTRATED FINANCIAL NEED PER THE DEPARTMENT OF EDUCATION FFSA, WHICH WAS UPDATED ANNUALLY. MERIT-BASED SCHOLARSHIPS WERE MONITORED FOR GRADE-POINT AVERAGE AND OTHER SIGNALS OF ACADEMIC PERFORMANCE. ALL NEED BASED RECORDS WERE MAINTAINED BY CST'S OFFICE OF FINANCIAL AID AND MERIT BASED SCHOLARSHIPS WERE MAINTAINED BY CST'S OFFICE OF ADMISSION. THE UNIVERSITY REVIEWED ALL AWARDS AND HAD ACCESS TO ALL THE RECORDS. ON JULY 1, 2014, WHEN CLAREMONT LINCOLN UNIVERSITY SEPARATED FROM CLAREMONT SCHOOL OF THEOLOGY, CLU ELECTED TO NOT PARTICIPATE IN THE FEDERAL TITLE IV FUNDING PROGRAM. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 4 | ContributionCnt |
| Noncash Contributions Rpt F990 | $6,464,500 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | MARKET PRICE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | Yes (1) | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 32B: | FormAndLineReferenceDesc |
| Explanation | MERRIL LYNCH SELLS THE STOCK. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (13 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART I, LINE 1, CONTINUATION | LOCATED IN CLAREMONT, CA, CLAREMONT LINCOLN UNIVERSITY OFFERS THREE NON-RESIDENTIAL ON-LINE MASTERS PROGRAMS. CLU IS CURRENTLY A WESTERN ASSOCIATION OF SCHOOLS AND COLLEGES (WASC) CANDIDATE FOR INITIAL ACCREDITATION. THE INITIAL ACCREDITATION SELF-STUDY REPORT WAS SUBMITTED IN SEPTEMBER 2014 AND THE WASC SITE VISIT OCCURRED DURING DECEMBER 2014. WASC'S FINAL DECISION TO GRANT INITIAL ACCREDITATION IS FORTHCOMING IN FEBRUARY 2015. |
| FORM 990, PART III, LINE 1: | CLAREMONT LINCOLN IS A GRADUATE UNIVERSITY THAT PROVIDES INNOVATIVE EDUCATIONAL OFFERINGS WITH A GLOBAL IMPERATIVE. STUDENTS WILL DEVELOP CAPACITIES FOR COMPASSIONATE LEADERSHIP ACROSS SOCIAL SECTORS. IN AN INTERCONNECTED AGE, THESE INDIVIDUALS WILL ENGAGE IN DIALOGUE AND COLLABORATION ACROSS CULTURAL, IDEOLOGICAL, RELIGIOUS AND ECONOMIC PERSPECTIVES. WE ACHIEVE OUR MISSION WITH THREE AREAS OF ADVANCED INQUIRY AND PRACTICE: ETHICAL LEADERSHIP, INTERFAITH ACTION, AND SOCIAL IMPACT. OUR STUDENTS WILL INTEGRATE SELF-KNOWLEDGE WITH CRITICAL PERSPECTIVES AND CONTEMPORARY SKILL TO CREATE SUSTAINABLE SOCIAL CHANGE. |
| FORM 990, PART III, LINE 3 | IN MARCH OF 2014, CLU DEVELOPED AND SUBMITTED FOR APPROVAL TO WASC TWO NEW PROGRAMS: MASTERS IN SOCIAL IMPACT AND MASTERS IN INTERFAITH ACTION. THESE PROGRAMS FOLLOWED THE SAME DESIGN AND DELIVERY MODEL AS THE EXISTING MASTERS IN ETHICAL LEADERSHIP PROGRAM. BOTH NEW PROGRAMS WERE APPROVED BY WASC IN AUGUST 2014 AND HAVE STUDENTS CURRENTLY ENROLLED. |
| FORM 990, PART VI, SECTION A, LINE 2 | DAVID LINCOLN AND KATHRYN JOAN LINCOLN, DIRECTORS, HAVE A FATHER/DAUGHTER RELATIONSHIP. |
| FORM 990, PART VI, SECTION A, LINE 3 | IN 2013, CLU HAD A SHARED SERVICES AGREEMENT WITH CLAREMONT SCHOOL OF THEOLOGY TO MANAGE ADMINISTRATIVE SERVICES INCLUDING FINANCIAL, STUDENT AND TECHNOLOGY SERVICES. AS OF JULY 1, 2014 CLU ASSUMED RESPONSIBILITY FOR ALL OF ITS SYSTEMS AND ENDED SERVICE PROVISIONS FROM CST EXCEPT THE USE OF THE CST LIBRARY. THAT SERVICE WILL END JUNE 30, 2015. CLU CONTRACTED CHARLES WAGNER, AN INDEPENDENT CONTRACTOR, TO PROVIDE MANAGEMENT SERVICES TO THE UNIVERSITY IN THE POSITION OF CFO AND TREASURER, FROM AUGUST 2012 THROUGH JUNE 30, 2014. SUBSEQUENTLY, A FULL-TIME CFO-CONTROLLER WAS HIRED IN DECEMBER 2014. |
| FORM 990, PART VI, SECTION A, LINE 4 | REVISED BYLAWS WERE ADOPTED BY THE BOARD OF DIRECTORS ON MARCH 18, 2014. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE COMMITTEES IN EXISTENCE DURING FY 13-14 WERE THE NOMINATIONS AND GOVERNANCE, FINANCE, AUDIT, AD HOC PRESIDENTIAL SEARCH COMMITTEE, AND AD HOC ACADEMIC COMMITTEE. ON NOVEMBER 18, 2014, THE UNIVERSITY'S BOARD OF DIRECTORS ESTABLISHED ADDITIONAL COMMITTEES INCLUDING THE EXECUTIVE AND COMPENSATION, FINANCE AND INVESTMENT, PROGRAM AND STUDENT LEARNING, NOMINATIONS AND GOVERNANCE AND AUDIT COMMITTEES. UNTIL BOARD DEVELOPMENT AND RECRUITMENT REACHES FULL POTENTIAL, SOME COMMITTEE OBLIGATIONS SHALL BE FULFILLED BY THE FULL BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 11 | A COPY OF THE FORM 990 IS DISTRIBUTED TO THE FULL UNIVERSITY BOARD OF DIRECTORS FOR REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 12C | ACCORDING TO THE UNIVERSITY'S CONFLICT OF INTEREST POLICY, AN INTERESTED PERSON SHALL MAKE AN APPROPRIATE DISCLOSURE OF ALL MATERIAL FACTS, INCLUDING THE EXISTENCE OF ANY FINANCIAL INTEREST, AT ANY TIME THAT ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST OR ETHICAL QUESTION ARISES. AFTER DISCLOSURE OF ALL MATERIAL FACTS AND ANY FOLLOW-UP DISCUSSION WITH THE INTERESTED PERSON WITH A POTENTIAL CONFLICT OF INTEREST, A DETERMINATION MUST BE MADE ABOUT WHETHER A MATERIAL FINANCIAL INTEREST, SELF DEALING TRANSACTION OR OTHER KIND OF ACTUAL CONFLICT EXISTS. IF THE POTENTIAL CONFLICT IS FIRST DISCLOSED DURING A BOARD OR COMMITTEE MEETING AT WHICH THE INTERESTED PERSON WITH THE POTENTIAL CONFLICT IS IN ATTENDANCE, THE INTERESTED PERSON SHALL LEAVE THE MEETING WHILE THE DETERMINATION OF WHETHER A CONFLICT OF INTEREST EXISTS IS EITHER DISCUSSED AND VOTED UPON OR REFERRED FOR FURTHER CONSIDERATION. IF IT IS DETERMINED THAT AN ACTUAL CONFLICT OF INTEREST EXISTS, THEN THE MATTER IN QUESTION CAN ONLY BE AUTHORIZED IF APPROVED BY THE VOTE DESCRIBED IN SECTION 6A AND 6B OF THE POLICY. EACH PERSON SUBJECT TO THIS POLICY SHALL ANNUALLY SIGN A STATEMENT ON THE CONFLICT OF INTEREST DISCLOSURE FORM OR SUCH OTHER FORM AS THE BOARD ADOPTS, WHICH AT A MINIMUM AFFIRMS THAT SUCH PERSON: (A) HAS RECEIVED A COPY OF THE POLICY; (B) HAS READ AND UNDERSTANDS THE POLICY; (C) HAS AGREED TO COMPLY WITH THE POLICY; AND (D) UNDERSTANDS THE UNIVERSITY IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. IN ADDITION, INTERESTED PERSONS SHALL MAKE AN ANNUAL DISCLOSURE OF ON-GOING RELATIONSHIPS AND INTERESTS THAT MAY PRESENT A CONFLICT OF INTEREST. DISCLOSURES SHOULD ADDRESS CURRENT AFFILIATIONS, AS WELL AS PAST AFFILIATIONS FOR THE PRIOR TWO YEARS. CONFLICT OF INTEREST DISCLOSURE FORMS WILL BE SUBMITTED TO THE CHAIRPERSON OF THE BOARD OR TO THE PERSON S/HE DESIGNATES AND THE FULL BOARD APPROVES ANNUALLY, AND WHEN APPROPRIATE, AT OR PRIOR TO ACTION ON RELEVANT BUSINESS TRANSACTIONS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION OF THE PRESIDENT, THE CHIEF FINANCIAL OFFICER, THE SENIOR VICE PRESIDENT OF OPERATIONS /CHIEF INFORMATION OFFICER AND THE EXECUTIVE VP WAS REVIEWED BY THE BOARD AFTER THE COMPLETION OF AN INDEPENDENT COMPENSATION STUDY. THE COMPENSATION OF THE PRESIDENT WAS SET BY THE BOARD. THE CFO, SR VP OF OPS/CIO AND EVP WAS SET BY THE PRESIDENT. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART VII, COMPENSATION OF OFFICERS AND DIRECTORS | IN 2013, CLU HAD A SHARED SERVICES AGREEMENT WITH CLAREMONT SCHOOL OF THEOLOGY TO MANAGE ADMINISTRATIVE SERVICES. UNDER THIS AGREEMENT TWO OT THE UNIVERSITY'S OFFICERS WERE PAID FOR BY CST AND ALLOCATED TO CLU. THESE EXPENSES WERE SHOWN AS SALARIES AND WAGES IN THE UNIVERSITY'S AUDITED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2014, WHICH IS THE TAX YEAR BEING REPORTED. TWO OF THE OTHER OFFICERS WERE CONTRACTED AND THESE EXPENSES WERE SHOWN AS SERVICES IN THE UNIVERSITY'S AUDITED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2014, WHICH IS THE YEAR BEING REPORTED. |
| FORM 990, PART IX, LINE 11G | OTHER: PROGRAM SERVICE EXPENSES 87,012. MANAGEMENT AND GENERAL EXPENSES 442,441. FUNDRAISING EXPENSES 90,126. TOTAL EXPENSES 619,579. ACCOUNTING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 261,161. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 261,161. |
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